TDS on Retainer Fee To Doctors – Salary or professional fees

CIT TDS Vs Mewar Hospital Pvt Ltd (Rajasthan High Court) Before proceeding with the matter, it will not be out of place to mention that the assessee is running a hospital within State of Rajasthan and they have entered agreement with three different doctors. The question which came up for our consideration is whether benefit of 194J and 192 is to be given where TDS is required to deducted. Counsel for the appellant rightly contended that in the agreement which was entered between the parties, there is no restriction of private practice whereas in case of service/appointment order, there is pro...